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【单选题】
2018年12月初,某企业“应收账款”科目借方余额为600万元,相应的“坏账准备”科目贷方余额为40万元,本月实际发生坏账损失12万元。2018年12月31日该企业应补提坏账准备22万元。假设该企业坏账准备计提比例为5%,不考虑其他因素,该企业2018年12月31日“应收账款”期末余额为()万元:A.
1 000
B.
600
C.
550
D.
560
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【单选题】卢瑟福对原子结构的描述哪项是不对的
A.
原子的正电荷均匀分布在整个原子球中，电子一个个嵌入其中
B.
原子中正电荷和原子质量集中在一个很少的体积内，电子绕核运动
C.
原子核式结构，原子核像太阳，电子像行星，故又被称为行星模式
D.
卢瑟福提出的原子模式结果当时还无法圆满解释原子内部稳定性问题
【单选题】甲企业上一期的每股股利为3元,预计长期的股利增长率为5%;假定增发新股的发行价为32元,每股发行费用为2元,则普通股的资本成本是
A.
15%
B.
15.5%
C.
14.8%
D.
10%
【单选题】What does the speaker say about the photographer?
A.
Frank shows common scenes in a vivid and deep way.
B.
Frank overlooks some commonplaces in the book.
C.
Frank focuses a little more on the people than the space.
D.
Frank is good at constructing the spaces for people.
【简答题】What does Frank plan to do right after graduation? 查看材料 A.Work as a programmer. B.Travel around the world. C.Start his own business.
【单选题】Does Lisa agree with what Frank said about her understanding of the happiest people?
A.
Yes.
B.
No.
C.
Not mentioned.
【单选题】What does Frank not say about “postmodernism”?
A.
It’s difficult to say what it is.
B.
You can use it to describe lots of things.
C.
The word has been used for more than 50 years.
D.
Only young people are interested in it.
【单选题】What does Frank not say about “postmodernism”?
A.
It’s difficult to say what it is.
B.
You can use it to describe lots of things.
C.
Only young people are interested in it.
D.
The word has been used for more than 50 years.
【单选题】在OSI模型中,第N层和其上的N+1层的关系是:
A.
N层为N+1层提供服务
B.
N+1层将从N层接收的信息增了一个头
C.
N层利用N+1层提供的服务
D.
N层对N+1层没有任何作用
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